Within a large financial institution, internal lines of business may exchange funds with, lend funds to, and borrow funds from other internal lines of business. For each line of business to make optimal decisions, it may be preferable that those making business and financial decisions have the best available information on hand. Further, internal and external reporting requirements may motivate, if not necessitate, the collection, measurement, and analysis of detailed information about various aspects of each line of business in a financial institution. In a large financial institution, however, it may be difficult to determine the components of profit and loss to a desired degree of detail.